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Real estate taxation in the Czech Republic and Ireland
Klimešová, Gabriela ; Zídková, Hana (advisor) ; Tecl, Jan (referee)
This thesis is focused on the comparison and analysis of taxation of real estate, which are located in the Czech Republic and Ireland. In the first and second part of this thesis, the historical development of real estate taxation in the monitored countries is mapped out, followed by a more detailed description of the current legislation on the taxation of real estate in the Czech Republic and Ireland. The third part brings a macroeconomic comparison, where the combined tax quota of both countries is compared, as well as the analysis of the development of the absolute tax collection for taxes related to real estate, both in the Czech Republic and Ireland. In the last part, using the model examples, is quantified and then compared the magnitude of the tax burden on real estate taxation in the monitored countries. First, a comparison of the Czech real estate tax and Irish local tax is compared, and then the real estate tax introduced in the Czech Republic is compared with the stamp duty introduced in Ireland.
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Tax Obligations Connected with Incomes from Handling Real Properties
Fabíková, Anna ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
This Bachelor's thesis is focused on the topic of income taxes on handling real properties. Firstly, the thesis is concentrated on historical development of connection between real properties and taxes, then the taxation of income from handling real properties according to the legislation of the Czech Republic and the legislation of the United Kingdom of Great Britain and Northern Ireland are analysed. Both legislations are compared, analogous elements are pointed out and the main differences are mentioned. In the last part of the thesis, problems with the current legislation are described, problems are demonstrated on a specific court case. A judicial decision of the Supreme Administrative Court is analysed and an amendment is suggested.
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